2014-07-08T13:14:10-05:00 2013-12-31 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2013-01-01 237275342 Open Doors With Brother Andrew Inc OPEN 9497526600 PO Box 27001 Santa Ana CA 92799 Junine Schoen CFO 9497526600 2014-07-08 1 David C Moja P00747006 7149619300 2013 2015-11-30 17:44:51Z David Curry PO Box 27001 Santa Ana CA 92799 14062340 0 X www.opendoorusa.org X 1973 CA To strengthen and equip the Body of Christ living under or facing restriction and persecution. 7 7 53 91 0 0 14604276 13743672 40384 41876 34670 41806 71286 48963 14750616 13876317 8240061 6767226 0 0 3297266 3291070 282601 237417 1881662 2904702 3003115 14724630 13298828 25986 577489 5818652 5926906 2608655 2211736 3209997 3715170 X To strengthen and equip the Body of Christ living under or facing restriction and persecution because of their faith in Jesus Christ, and to encourage their involvement in world evangelism by:>Providing Bibles, literature, media, leadership training, socio-economic development, and intercessory prayer;>Preparing the Body of Christ living in threatened or unstable areas to face persecution and suffering; and>Educating and mobilizing the Body of Christ living in the free world to identify with threatened and persecuted Christians and be actively involved in assisting them.We do so because we believe that when one member suffers, all members suffer with it (I Corinthians 12:26). All doors are open and God enables His Body to go into all the world and preach the Gospel. 0 0 1892095 1892095 0 Christian Community DevelopmentFor almost 60 years Open Doors has worked in the world's most oppressive and restrictive countries, strengthening Christians to stand strong in the face of persecution and equipping them to shine Christ's light in these places. In 2013 nearly $1.9 million was contributed towards the worldwide Christian Community Development program. Open Doors International served more than 257,300 people (a 24% increase over 2012) through community development projects, helping to provide a means of livelihood in places where Christians are often considered second-class citizens and suffer severe economic hardship. 2904680 2904680 0 Bible and Literature DistributionPersecuted Christians are often isolated from God's word and fellow believers. Open Doors provides these Christians with materials like Bibles, Christian literature and evangelism training materials. In 2013 more than $2.9 million was contributed towards worldwide Bible and Literature Distribution. Open Doors International distributed over 2.3 million pieces of literature to persecuted Christians. This is about the same amount of materials that were distributed in 2012. 2894029 0 80195 Public AwarenessIn 2013, Open Doors sent out 77 press releases for wide distribution in the USA, an 11% increase from the previous year. The Open Doors World Watch List 2013 press release and press conference resulted in multiple radio and television interviews, including CBN, Associated Press, and FOX. Open Doors partnered with Mission Network News to produce 65+ interviews that were broadcast over 1,100 radio outlets (covering 90 of the top 100 markets in the USA) and 37 foreign countries. Open Doors launched a Church Relations program to engage and educate American churches and Christians about the plight of persecuted Christians around the world. More than 20 Christian leaders have gone on trips to the countries Open Doors works in to learn more about this work and educate their constituent base. 1924517 1924517 0 Leadership Training Throughout the world, as persecution is on the rise, thousands of Christian leaders are finding great encouragement at training seminars and workshops offered through Open Doors. In 2013 more than $1.9 million was contributed towards worldwide leadership training programs of Open Doors International. Over 326,100 people were trained through courses with various focuses, including perseverance, theological training, Sunday School teacher training, and trauma counseling. This is a 23% increase over the previous year. 88162 45934 0 Research and AdvocacyAs a presence ministry, Open Doors has the privilege of sharing with persecuted Christians that they are not forgotten nor alone. Our teams worldwide have the opportunity to share with the widows, orphans, prisoners and discouraged the wonderful news that their brothers and sisters around the world are praying with them and advocating on their behalf; that they may stand strong and remain so that the Church may continue to be present. 2012679 1970451 9703483 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 14 0 1 53 1 0 0 0 0 0 1 1 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA CO HI MD MN ND NH SC TN VA WA WI WV X X Junine Schoen 9497526600 PO Box 27001 Santa Ana CA 92799 X Roger Spoelman Chairman 1.00 X X 0 0 0 Steve Haas Vice Chairman 1.00 X X 0 0 0 Matthew P Yates Secretary 1.00 X X 0 0 0 Steve Ridgway Director-Part year/Interim 40.00 X X 61121 0 36138 Margaret Bailey Director 1.00 X 0 0 0 Caryn Ryan Director 1.00 X 0 0 0 Fred Schwien Director - Part year 1.00 X 0 0 0 Colin Stewart Director 1.00 X 0 0 0 Junine Schoen Treasurer/CFO 40.00 X 114629 0 39106 David Curry President/CEO - Part year 40.00 X 53981 0 33441 229731 0 108685 1 0 1 0 Dunham Company 2400 Dallas Parkway Suite 400 Plano TX 75093 Consulting 317533 1 17156 13726516 169626 13743672 Program Rental Income 531120 39259 39259 Other Income 900099 2617 2617 41876 55971 55971 10644 10644 137228 151393 -14165 -14165 -14165 71918 34630 37288 37288 Other Income 900099 1031 1031 1031 13876317 80195 0 52450 3780812 3780812 2986414 2986414 339952 139113 191565 9274 2083196 1085745 649134 348317 141712 69078 48414 24220 516879 234944 206170 75765 209331 92882 86562 29887 51997 1318 50591 88 4183 81 3967 135 49079 49079 237417 237417 65 65 261626 223611 10035 27980 265804 228299 11119 26386 455683 215188 192423 48072 116916 46110 57540 13266 70 70 76337 39696 26856 9785 373925 276897 30953 66075 58215 42741 3393 12081 1155 231 924 250925 152348 76745 21832 39421 20088 14213 5120 Fundraising - other 913227 913227 Premiums 34610 25428 1398 7784 Donor/Volunteer Appreci 26291 18803 2537 4951 Radio Announcements 23586 23586 13298828 9703483 1713683 1881662 X 1857275 1512098 102733 242444 1595337 1360480 999756 1137002 74743 143834 27660 17558 365997 332022 2908519 1771893 1222702 1136626 1275661 1522387 256796 276997 5818652 5926906 245657 288948 1078981 653155 1284017 1269633 2608655 2211736 X 2968480 3124684 241517 590486 3209997 3715170 5818652 5926906 X 577489 5644 1868 -79828 X X 0 1 X 1 0 X 24958202 13139477 13504493 14604276 13743672 79950120 24958202 13139477 13504493 14604276 13743672 79950120 5330655 74619465 52030 91669 50937 39573 66615 300824 3775 1093 954 1508 1031 8361 80259305 534218 0.92970 0.95420 X Schedule A, Part II, Line 10, Explanation of Other Income: OTHER REVENUE - 2009 Amount: $ 3,775. 2010 Amount: $ 1,093. 2011 Amount: $ 954. 2012 Amount: $ 1,508. 2013 Amount: $ 1,031. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 853669 483746 369923 949564 345863 603701 1092036 929034 163002 13250 13250 0 1136626 Due to gift annuitant beneficiaries 1068021 Due to trust beneficiaries 159043 Lease obligations 42569 1269633 X 13838631 5644 1868 -79828 -72316 13910947 -34630 -34630 13876317 13333458 34630 34630 13298828 0 13298828 Part X, Line 2: Uncertain Tax Positions The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2013 and 2012, the Ministry had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Ministry files information tax returns in the U.S. and various states. The Ministry is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations. Part XI, Line 2d - Other Adjustments: Change in value of split interest agreements -79,828. Part XI, Line 4b - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b -34,630. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b 34,630. 1 North America 0 0 Grants to Recipients Located in Region 7313 South America 0 0 Grants to Recipients Located in Region 134084 East Asia and the Pacific 0 0 Grants to Recipients Located in Region 588498 South Asia 0 0 Grants to Recipients Located in Region 293691 Sub-Saharan Africa 0 0 Grants to Recipients Located in Region 176622 Middle East and North Africa 0 0 Grants to Recipients Located in Region 1617841 Russia & the Newly Independent States 0 0 Grants to Recipients Located in Region 168365 0 0 0 0 0 0 2986414 0 2986414 North America Field Projects 7313 Wire Transfer South America Field Projects 134084 Wire Transfer East Asia and the Pacific Field Projects 588498 Wire Transfer South Asia Field Projects 293691 Wire Transfer Sub-Saharan Africa Field Projects 176622 Wire Transfer Middle East and North Africa Field Projects 1617841 Wire Transfer Russia & the Newly Independent States Field Projects 168365 Wire Transfer 7 0 0 0 0 0 0 0 Part I, Line 2: Nearly all of Open Doors USA's (ODUSA) grants are to Open Doors International (ODI) therefore most information is in ODI's records. However, ODUSA does use ODI's Project Planning & Reporting System(PPRS) that shows how the funds were designated and how much was sent to ODI for various field projects. ODI prepares a worldwide PPRS report each month, which shows that the funds were spent according to their designation. They maintain receipts and invoices as well. ODI holds the Temporary Restriction on their books and reports are available for review by ODUSA at any time. ODI follows a very careful/intentional process. Each year the field directors are asked to submit their requests to ODI. ODI leadership reviews and approves them based on what is available from the development base grant budgets and prioritizes the requests in regard to the greatest needs. The grantee's eligibility is determined by the main program areas of Bible & Literature distribution, Training, Advocacy, and Socio-Economic Development. These areas are at the core of our ministry. Part I, line 3: Books and records are kept according to Generally Accepted Accounting Principles. X X X X X 1 Dunham & Company 2400 Dallas Parkway Suite 400 Plano TX 75093 Consulting/Direct Mail 0 4822177 160705 4661472 Infocision 325 Springside Drive Akron OH 44333 Telemarketing/ Direct Mail 0 72221 50012 22209 Pursuant PO Box 203421 Dallas TX 753203421 Consulting/Direct Mail 0 24585 26700 0 4918983 237417 4683681 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Schedule G, Part I, Line 2b, Column (v) The fees paid to fundraisers on Schedule G and on Form 990, Page 10, Part IX, line 11e do not include $1,204,679 of printing, postage, and other direct expenses reimbursed to professional fundraisers. 1 Open Doors International PO Box 27001 Santa Ana CA 92799 330523832 501(c)(3) 3780812 Grants for various Open Doors projects. 1 Part I, Line 2: Nearly all of Open Doors USA's (ODUSA) grants are to Open Doors International (ODI) therefore most information is in ODI's records. However, ODUSA does use ODI's Project Planning & Reporting System(PPRS) that shows how the funds were designated and how much was sent to ODI for various field projects. ODI prepares a worldwide PPRS report each month, which shows that the funds were spent according to their designation. They maintain receipts and invoices as well. ODI holds the Temporary Restriction on their books and reports are available for review by ODUSA at any time. ODI follows a very careful/intentional process. Each year the field directors are asked to submit their requests to ODI. ODI leadership reviews and approves them based on what is available from the development base grant budgets and prioritizes the requests in regard to the greatest needs. The grantee's eligibility is determined by the main program areas of Bible & Literature distribution, Training, Advocacy, and Socio-Economic Development. These areas are at the core of our ministry. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Junine Schoen Treasurer/CFO 112446 0 0 0 2183 0 13751 0 26088 0 154468 0 0 0 Part I, Line 1a Housing allowance - The CEO is a licensed Pastor and receives a non-taxable housing allowance. X 3 568 Via Cars4Causes X 21 169058 FMV-Sales price 0 0 1 1 Part I, Column (b): Number of contributions received. Part I, Line 32b: Cars for Causes is a company used to process auto donations, if any. Form 990, Part V, Line 7h: The organization uses Cars4Causes to process the contributions of any vehicles received. Cars4Causes handles the filing of the Form 1098-C for any such contributions. Form 990, Part VI, Section B, line 11 Form 990 was prepared by an independent CPA and a copy of the 990 is given to the Finance Committee of the Board for review. Once approved by the Finance Committee, a copy is given to the rest of the Board before the 990 is submitted to the IRS. Form 990, Part VI, Section B, line 12c Annually staff and board members are presented with the conflict of interest policy and must disclose any interests or relations that could conflict with the interests of the organization. The Board Chair and CEO is notified if an officer, director or key employee discloses a conflict of interest. The full board reviews and approves all conflicts of interest and related party transactions. The person in a position to affect a decision in which he/she may have a conflict of interest must abstain from discussion and voting on the decision by absenting themselves from the room during such discussion and vote. The specifics of the related party transaction and votes are then reflected in the minutes of board meetings. Any material related party transactions are disclosed in the footnotes of the audited financial statements of Open Doors. Comparison bids are obtained for these transactions and the board reviews the comparisons and makes a determination based on the benefit versus risk to the ministry. In addition, the board approves the amount of the transaction and this is documented in the minutes. Form 990, Part VI, Section B, line 15 The CEO's compensation is determined annually by the independent Board and documented in the Board minutes. The Board uses salary surveys as part of their determination process. The 2013 compensation of other officers and key employees was approved by the Board via unanimous written consent and then documented in the Board minutes. The Board used salary surveys as part of their determination process. Form 990, Part VI, Section C, line 19 Audited financial statements are available on the ODUSA website and are available upon request. Additional financial information can be found on other websites (i.e. ECFA, Charity Navigator, Wall Watchers). Governing documents and conflict of interest policy are available upon request. Form 990, Part VII, Section A: Form 990, Part I, Line 3 and Part VI, Line 1a report 7 voting board members, but there are 9 voting governing body members listed on Form 990, Part VII, Section A. This is because 2 individuals served only part of the year and were no longer on the board at year-end. These individuals are marked on Form 990, Part VII, Section A. Form 990, Part XI, line 9: Change in value - split interest agreements -79,828. Form 990, Part XII, Line 2c: The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year.